Research classified by Journal of Economic Literature (JEL) codes

2020

• European Commission, 2020, "Taxation trends in the European Union: 2020 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Aart Gerritsen & Bas Jacobs & Alexandra V. Rusu & Kevin Spiritus, 2020, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 20-038/VI, Jun.
• Walter Bossert & Conchita D'Ambrosio & Kohei Kamaga, 2020, "Extreme values, means, and inequality measurement," DSSR Discussion Papers, Graduate School of Economics and Management, Tohoku University, number 106, Jan.
• James Alm & Trey Dronyk-Trosper & Sean Larkin, 2020, "In the Land of OZ: Designating Opportunity Zones," Working Papers, Tulane University, Department of Economics, number 2006, Sep.
• James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020, "New Technologies and the Evolution of Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2009, Sep.
• Haibin Jiang, 2020, "The Effects of the Child Care Tax Credit on Maternal Labor Supply," Working Papers, Tulane University, Department of Economics, number 2015, Nov.
• Haibin Jiang, 2020, "The effect of the Child Care Tax Credit on Children’s Long-term Educational Achievement," Working Papers, Tulane University, Department of Economics, number 2016, Nov.
• Alberto Atxabal Rada, 2020, "Las medidas fiscales para favorecer el emprendimiento por las cooperativas
  [Tax measures to encourage entrepreneurship by cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67335-67335, DOI: 110.5209/REVE.67335.
• Jonathan Meer & Benjamin A. Priday, 2020, "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, volume 34, issue 1, pages 113-138, DOI: 10.1086/708172.
• Neryvia Pillay Bell, 2020, "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2020-68.
• Gabrielle Pepin, 2020, "The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 20-331, Aug.
• Jacob Bastian & Lance J. Lochner, 2020, "The Earned Income Tax Credit and Maternal Time Use: More Time Working and Less Time with Kids?," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 20-333, Sep.
• Jacob Bastian & Lance Lochner, 2020, "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers, University of Western Ontario, Centre for Human Capital and Productivity (CHCP), number 20206.
• IONESCU, Gabriela-Mariana, 2020, "Why The Minimal Wage Shouldn’T Be Established On The Minimum Consumption Basket?," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 45-52, October.
• Rasaki O. KAREEM & Rukayat A. ARIJE & Yusuf H. Avovome, 2020, "Value Added Tax and Economic Growth in Nigeria (1994 – 2017)," Business & Management Compass, University of Economics Varna, issue 2, pages 137-152.
• Wielicka-Regulska Anna, 2020, "The Relationship Between Consumer Behaviour, Attitudes and Acceptance of Public Policy Tools Advancing Sustainable Food Consumption," Folia Oeconomica Stetinensia, Sciendo, volume 20, issue 2, pages 436-450, December, DOI: 10.2478/foli-2020-0058.
• So Kubota, 2020, "The U.S. Child Care Crisis: Facts, Causes, and Policies," Working Papers, Waseda University, Faculty of Political Science and Economics, number 2008, Jul.
• Bergstrom,Katy Ann & Dodds,William, 2020, "Using Labor Supply Elasticities to Learn about Income Inequality : The Role of Productivities versus Preferences," Policy Research Working Paper Series, The World Bank, number 9102, Jan.
• Daniel Dench & Theodore Joyce, 2020, "The earned income tax credit and infant health revisited," Health Economics, John Wiley & Sons, Ltd., volume 29, issue 1, pages 72-84, January, DOI: 10.1002/hec.3972.
• German Cubas & Pedro Silos, 2020, "Social Insurance And Occupational Mobility," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 61, issue 1, pages 219-240, February, DOI: 10.1111/iere.12422.
• Eliane El Badaoui & Riccardo Magnani, 2020, "Tax Policies and Informality in South Africa," Journal of International Development, John Wiley & Sons, Ltd., volume 32, issue 3, pages 267-301, April, DOI: 10.1002/jid.3416.
• Hamidreza Izadi, 2020, "An Investigation on the Share of Rural and Urban Households’ Expenditure as A Basis to Determine Economic Policies for Iran," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 2, pages 41-53, November, DOI: 10.2478/zireb-2020-0013.
• Christl, Michael & Köppl-Turyna, Monika & Lorenz, Hanno & Kucsera, Dénes, 2020, "Redistribution within the tax-benefit system in Austria," Working Papers, Agenda Austria, number 19.
• Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik, 2020, "Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 256.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020, "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 261.
• Martin, Carolin & Schmitt, Noemi & Westerhoff, Frank H., 2020, "Heterogeneous expectations, housing bubbles and tax policy," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 156.
• Christl, Michael & De Poli, Silvia & Varga, Janos, 2020, "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," GLO Discussion Paper Series, Global Labor Organization (GLO), number 464.
• Christl, Michael & Papini, Andrea & Tumino, Alberto, 2020, "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," GLO Discussion Paper Series, Global Labor Organization (GLO), number 723.
• Hentze, Tobias, 2020, "Doppelsbesteuerung der gesetzlichen Renten: Stellungnahme zur Öffentlichen Anhörung im Finanzausschuss des Deutschen Bundestages," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 3/2020.
• Beznoska, Martin & Hentze, Tobias, 2020, "Entlastung der Steuerzahler in der aktuellen Legislaturperiode: Effekte der Steuerrechtsänderungen," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 60/2020.
• Ortigueira, Salvador & Siassi, Nawid, 2020, "The U.S. tax-transfer system and low-income households: Savings, labor supply, and household formation," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 06/2020.
• Diller, Markus & Kühne, Daniela, 2020, "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-43-20.
• Kühne, Daniela, 2020, "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-44-20.
• Loebbing, Jonas, 2020, "Redistributive Income Taxation with Directed Technical Change," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224606.
• Alpino, Matteo & Asatryan, Zareh & Blesse, Sebastian & Wehrhöfer, Nils, 2020, "Austerity and distributional policy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-028.
• Fehr Ernst & Epper Thomas & Senn Julien, 2020, "Social preferences and redistributive politics," ECON - Working Papers, Department of Economics - University of Zurich, number 339, Jan, revised Aug 2023.
• Christine Ho & Nicola Pavoni, 2020, "Efficient Child Care Subsidies," American Economic Review, American Economic Association, volume 110, issue 1, pages 162-199, January, DOI: 10.1257/aer.20170581.
• Ricardo Perez-Truglia, 2020, "The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment," American Economic Review, American Economic Association, volume 110, issue 4, pages 1019-1054, April, DOI: 10.1257/aer.20160256.
• Alexander M. Gelber & Damon Jones & Daniel W. Sacks, 2020, "Estimating Adjustment Frictions Using Nonlinear Budget Sets: Method and Evidence from the Earnings Test," American Economic Journal: Applied Economics, American Economic Association, volume 12, issue 1, pages 1-31, January, DOI: 10.1257/app.20170717.
• Domenico Ferraro & Giuseppe Fiori, 2020, "The Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks," American Economic Journal: Macroeconomics, American Economic Association, volume 12, issue 2, pages 167-193, April, DOI: 10.1257/mac.20160419.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2020, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 254-292, February, DOI: 10.1257/pol.20180033.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020, "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 312-346, August, DOI: 10.1257/pol.20180410.
• Jacob A. Mortenson & Andrew Whitten, 2020, "Bunching to Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 402-432, August, DOI: 10.1257/pol.20180054.
• Jacob Bastian, 2020, "The Rise of Working Mothers and the 1975 Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 44-75, August, DOI: 10.1257/pol.20180039.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020, "Child Care Subsidies, Quality, and Optimal Income Taxation," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 1-37, November, DOI: 10.1257/pol.20170648.
• Daniel Green & Brian T. Melzer & Jonathan A. Parker & Arcenis Rojas, 2020, "Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 178-211, November, DOI: 10.1257/pol.20170122.
• Benjamin B. Lockwood, 2020, "Optimal Income Taxation with Present Bias," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 298-327, November, DOI: 10.1257/pol.20180762.
• Youssef Benzarti, 2020, "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 38-57, November, DOI: 10.1257/pol.20180664.
• Lint Barrage, 2020, "The Fiscal Costs of Climate Change," AEA Papers and Proceedings, American Economic Association, volume 110, pages 107-112, May, DOI: 10.1257/pandp.20201082.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020, "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, volume 110, pages 162-166, May, DOI: 10.1257/pandp.20201041.
• Tito Boeri & Giulia Giupponi & Alan B. Krueger & Stephen Machin, 2020, "Solo Self-Employment and Alternative Work Arrangements: A Cross-Country Perspective on the Changing Composition of Jobs," Journal of Economic Perspectives, American Economic Association, volume 34, issue 1, pages 170-195, Winter, DOI: 10.1257/jep.34.1.170.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020, "Taxation and Migration: Evidence and Policy Implications," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 119-142, Spring, DOI: 10.1257/jep.34.2.119.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 27-51, Fall, DOI: 10.1257/jep.34.4.27.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 3-26, Fall, DOI: 10.1257/jep.34.4.3.
• Daniela Gheorghita MARIA (IFTIMOV), 2020, "The Evolution Of Legislation Regarding Building Tax In The Last Two Decades In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 105-114, August.
• E. V. Balatsky & N. A. Ekimova, 2020, "Methods for Assessing the Fiscal Effectiveness of Indirect Taxation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 1, pages 19-39, DOI: http://dx.doi.org/10.15826/vestnik..
• D.E. Lapov & I.A. Mayburov, 2020, "Possibilities of Accounting for the Real Tax Burden When Modeling the Scale of Income Taxation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 2, pages 129-148, DOI: http://dx.doi.org/10.15826/vestnik..
• Stefanie Stantcheva, 2020, "Dynamic Taxation," Annual Review of Economics, Annual Reviews, volume 12, issue 1, pages 801-831, August, DOI: 10.1146/annurev-economics-100119-01.
• Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020, "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers, Peruvian Economic Association, number 174, Dec.
• Fehr, Dietmar & Vollmann, Martin, 2020, "Misperceiving Economic Success: Experimental Evidence on Meritocratic Beliefs and Inequality Acceptance," Working Papers, University of Heidelberg, Department of Economics, number 0695, Nov.
• Diederich, Johannes & Eckel, Catherine C. & Epperson, Raphael & Goeschl, Timo & Grossman, Philip J., 2020, "Subsidizing Unit Donations: Matches, Rebates, and Discounts Compared," Working Papers, University of Heidelberg, Department of Economics, number 0697, Dec.
• Lidiia Fedoryshyna, 2020, "The Mechanism Of Fiscal Policy," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 1, DOI: 10.30525/2661-5150/2020-1-5.
• David López-Rodríguez & Cristina García Ciria, 2020, "Spain’s tax structure in the context of the European Union," Occasional Papers, Banco de España, number 1810, May.
• Nicola Curci & Pietro Rizza & Marzia Romanelli & Marco Savegnago, 2020, "Irpef: (Un)Fairness and (in)efficiency. A structural analysis based on the BIMic microsimulation model," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 546, Mar.
• Martino Tasso, 2020, "Do details matter? An analysis of Italian personal income tax," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1301, Nov.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-118.
• Cain Polidano & Andrew Carter & Marc Chan & Abraham Chigavazira & Hang To & Justin Holland & Son Nguyen & Ha Vu & Roger Wilkins, 2020, "The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, volume 53, issue 3, pages 429-449, September, DOI: 10.1111/1467-8462.12388.
• Abby Alpert & David Powell, 2020, "Estimating Intensive And Extensive Tax Responsiveness," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1855-1873, October, DOI: 10.1111/ecin.12893.
• Aart Gerritsen & Bas Jacobs, 2020, "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Economica, London School of Economics and Political Science, volume 87, issue 347, pages 611-637, July, DOI: 10.1111/ecca.12323.
• Clemens Sialm & Hanjiang Zhang, 2020, "Tax‐Efficient Asset Management: Evidence from Equity Mutual Funds," Journal of Finance, American Finance Association, volume 75, issue 2, pages 735-777, April, DOI: 10.1111/jofi.12843.
• Erlend Eide Bø, 2020, "Taxation of Housing: Killing Several Birds with One Stone," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 66, issue 3, pages 534-557, September, DOI: 10.1111/roiw.12423.
• Farhad Taghizadeh‐Hesary & Naoyuki Yoshino & Sayoko Shimizu, 2020, "The impact of monetary and tax policy on income inequality in Japan," The World Economy, Wiley Blackwell, volume 43, issue 10, pages 2600-2621, October, DOI: 10.1111/twec.12782.
• Belan Pascal & Moussault Erwan, 2020, "Inheritance Taxation in a Model with Intergenerational Time Transfers," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 1, pages 1-19, January, DOI: 10.1515/bejeap-2018-0367.
• Congressional Budget Office, 2020, "How Dependents Affect Federal Income Taxes," Reports, Congressional Budget Office, number 56004, Jan.
• Congressional Budget Office, 2020, "Trends in the Internal Revenue Service’s Funding and Enforcement," Reports, Congressional Budget Office, number 56422, Jul.
• Congressional Budget Office, 2020, "The Distribution of Household Income, 2017," Reports, Congressional Budget Office, number 56575, Oct.
• Linos, Elizabeth & Prohofsky, Allen & Ramesh, Aparna & Rothstein, Jesse & Unrath, Matt, 2020, "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt14678763, Jan.
• Maggie R. Jones & Emilia Simeonova & Randall Akee, 2020, "The EITC and Intergenerational Mobility," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 20-35, Nov.
• Felipe Carozzi & Christian A. L. Hilber & Xiaolun Yu, 2020, "On the economic impacts of mortgage credit expansion policies: evidence from help to buy," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1681, Mar.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020, "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 8152.
• Spencer Bastani & Daniel Waldenström, 2020, "The Ability Gradient in Bunching," CESifo Working Paper Series, CESifo, number 8233.
• Patricia Apps & Ray Rees, 2020, "Inequality Measurement and Tax/Transfer Policy," CESifo Working Paper Series, CESifo, number 8378.
• Aart Gerritsen & Bas Jacobs & Alexandra Victoria Rusu & Kevin Spiritus, 2020, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," CESifo Working Paper Series, CESifo, number 8395.
• Bernd Genser & Robert Holzmann, 2020, "Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?," CESifo Working Paper Series, CESifo, number 8444.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," CESifo Working Paper Series, CESifo, number 8628.
• Matteo Alpino & Zareh Asatryan & Sebastian Blesse & Nils Wehrhöfer, 2020, "Austerity and Distributional Policy," CESifo Working Paper Series, CESifo, number 8644.
• Jonas Loebbing, 2020, "Redistributive Income Taxation with Directed Technical Change," CESifo Working Paper Series, CESifo, number 8743.
• Kerstin Bruckmeier & Andreas Peichl & Martin Popp & Jürgen Wiemers & Timo Wollmershäuser, 2020, "Distributional Effects of Macroeconomic Shocks in Real-Time: A Novel Method Applied to the Covid-19 Crisis in Germany," CESifo Working Paper Series, CESifo, number 8748.
• Dieter Dziadkowski, 2020, "Plädoyer und Vorschlag für einen verfassungsnahen und transparenten Einkommensteuertarif - Anmerkungen zu 25 Jahre Thesen der Einkommensteuerkommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 73, issue 01, pages 30-33, January.
• Eckart Bomsdorf, 2020, "Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 73, issue 01, pages 34-39, January.
• Carla Krolage, 2020, "The Effect of Real Estate Purchase Subsidies on Property Prices," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 333.
• Sanjeev Gupta & Jianhong Liu, 2020, "Can Tax Buoyancy in Sub-Saharan Africa Help Finance the Sustainable Development Goals?," Working Papers, Center for Global Development, number 532, Apr.
• Dorothée Boccanfuso & Jean-Michel Cousineau & Raquel Fonseca, 2020, "Guaranteed Minimum Income: the Case of Quebec," CIRANO Working Papers, CIRANO, number 2020s-39, Jul.
• Amílcar Marcelo Varela Enriquez, 2020, "Pobreza y desigualdad en Ecuador: modelo de microsimulación de beneficio fiscal," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 39, issue 81, pages 823-856.
• ChristianEliecerGonzález-Miranda, 2020, "La legislación aduanera colombiana y su influencia en el desarrollodel podernaval," Revista Clio América, Universidad del Magdalena, volume 14, issue 27, pages 409-421.
• Stantcheva, Stefanie, 2020, "Dynamic Taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14347, Jan.
• Waseem, Mazhar & Slemrod, Joel & Ur Rehman, Obeid, 2020, "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14463, Mar.
• Waldenstrom, Daniel & Bastani, Spencer, 2020, "The Ability Gradient in Bunching," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14599, Apr.
• Carozzi, Felipe & Hilber, Christian & Yu, Xiaolun, 2020, "On the Economic Impacts of Mortgage Credit Expansion Policies: Evidence from Help to Buy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14620, Apr.
• Fernández, Raquel & Daruich, Diego, 2020, "Universal Basic Income: A Dynamic Assessment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14869, Jun.
• Stantcheva, Stefanie, 2020, "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15216, Aug.
• Storesletten, Kjetil & Halvorsen, Elin & Holter, Hans & Ozkan, Serdar, 2020, "Dissecting Idiosyncratic Earnings Risk," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15395, Oct.
• De Nardi, Mariacristina & Fella, Giulio & ,, 2020, "Wage Risk and Government and Spousal Insurance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15608, Dec.
• Cathrine Thato KOLOANE & Mangalani Peter MAKANANISA, 2020, "The impact of increasing VAT rate on state revenue, a South African case," Journal of Economics Library, EconSciences Journals, volume 7, issue 3, pages 123-136, September.
• Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2020, "Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 10, issue 41/42, pages 423-432.
• Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2020, "Reform des Ehegattensplittings: Realsplitting mit niedrigem Übertragungsbetrag ist ein guter Kompromiss," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 87, issue 41, pages 785-794.
• Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2020, "Labor supply reaction to wage cuts and tax increases: A real-effort experiment," ISER Discussion Paper, Institute of Social and Economic Research, The University of Osaka, number 1100, Sep.
• Adeyemi A. Ogundipe & Sophie Obi & Oluwatomisin M. Ogundipe, 2020, "Environmental Degradation and Food Security in Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 1, pages 316-324.
• López, Ramón & Sturla Zerene, Gino, 2020, "Hiperfortunas y superricos: ¿por qué tiene sentido un impuesto al patrimonio?," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• López, Ramón & Sturla Zerene, Gino, 2020, "Hyper-fortunes and the super-rich: why a wealth tax makes sense," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• Li, Qinghai & Li, Shi & Wan, Haiyuan, 2020, "Top incomes in China: Data collection and the impact on income inequality," China Economic Review, Elsevier, volume 62, issue C, DOI: 10.1016/j.chieco.2020.101495.
• Nakajima, Makoto, 2020, "Capital income taxation with housing," Journal of Economic Dynamics and Control, Elsevier, volume 115, issue C, DOI: 10.1016/j.jedc.2020.103883.
• Fotiou, Alexandra & Shen, Wenyi & Yang, Shu-Chun S., 2020, "The fiscal state-dependent effects of capital income tax cuts," Journal of Economic Dynamics and Control, Elsevier, volume 117, issue C, DOI: 10.1016/j.jedc.2020.103860.
• Christl, Michael & Köppl–Turyna, Monika & Lorenz, Hanno & Kucsera, Dénes, 2020, "Redistribution within the tax-benefits system in Austria," Economic Analysis and Policy, Elsevier, volume 68, issue C, pages 250-264, DOI: 10.1016/j.eap.2020.09.011.
• Brewer, Mike & Joyce, Robert & Waters, Tom & Woods, Joseph, 2020, "A method for decomposing the impact of reforms on the long-run income distribution, with an application to universal credit," Economics Letters, Elsevier, volume 192, issue C, DOI: 10.1016/j.econlet.2020.109230.
• Feger, Fabian & Radulescu, Doina, 2020, "When environmental and redistribution concerns collide: The case of electricity pricing," Energy Economics, Elsevier, volume 90, issue C, DOI: 10.1016/j.eneco.2020.104828.
• Kohl, Miriam, 2020, "Redistribution, selection, and trade," Journal of International Economics, Elsevier, volume 122, issue C, DOI: 10.1016/j.jinteco.2019.103255.
• Hargaden, Enda Patrick, 2020, "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, volume 176, issue C, pages 653-690, DOI: 10.1016/j.jebo.2020.05.003.
• Buser, Thomas & Grimalda, Gianluca & Putterman, Louis & van der Weele, Joël, 2020, "Overconfidence and gender gaps in redistributive preferences: Cross-Country experimental evidence," Journal of Economic Behavior & Organization, Elsevier, volume 178, issue C, pages 267-286, DOI: 10.1016/j.jebo.2020.07.005.
• Lagravinese, Raffaele & Liberati, Paolo & Sacchi, Agnese, 2020, "Tax buoyancy in OECD countries: New empirical evidence," Journal of Macroeconomics, Elsevier, volume 63, issue C, DOI: 10.1016/j.jmacro.2020.103189.
• Chen, Yunmin & Guo, Jang-Ting & Krause, Alan, 2020, "The credibility of commitment and optimal nonlinear savings taxation," Journal of Macroeconomics, Elsevier, volume 65, issue C, DOI: 10.1016/j.jmacro.2020.103231.
• Bütler, Monika & Stadelmann, Sabrina, 2020, "Building on a pension: Second pillar wealth as a way to finance real estate?," The Journal of the Economics of Ageing, Elsevier, volume 17, issue C, DOI: 10.1016/j.jeoa.2020.100261.
• Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020, "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, volume 116, issue C, DOI: 10.1016/j.jue.2019.103215.
• Hanson, Andrew, 2020, "Taxes and Borrower Behavior: Evidence from the Mortgage Interest Deductibility Limit," Journal of Urban Economics, Elsevier, volume 118, issue C, DOI: 10.1016/j.jue.2020.103256.
• Brown, Craig O., 2020, "Economic leadership and growth," Journal of Monetary Economics, Elsevier, volume 116, issue C, pages 298-333, DOI: 10.1016/j.jmoneco.2019.11.004.
• Ouattara, B. & Standaert, S., 2020, "Property rights revisited," European Journal of Political Economy, Elsevier, volume 64, issue C, DOI: 10.1016/j.ejpoleco.2020.101895.
• Selin, Håkan & Simula, Laurent, 2020, "Income shifting as income creation?," Journal of Public Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jpubeco.2019.104081.
• Almunia, Miguel & Guceri, Irem & Lockwood, Ben & Scharf, Kimberley, 2020, "More giving or more givers? The effects of tax incentives on charitable donations in the UK," Journal of Public Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.jpubeco.2019.104114.
• Tazhitdinova, Alisa, 2020, "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104162.
• Tazhitdinova, Alisa, 2020, "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, volume 186, issue C, DOI: 10.1016/j.jpubeco.2020.104187.
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• Goodman, Lucas, 2020, "Catching up or crowding out? The crowd-out effects of catch-up retirement contributions on non-retirement saving," Journal of Public Economics, Elsevier, volume 188, issue C, DOI: 10.1016/j.jpubeco.2020.104221.
• Zaresani, Arezou, 2020, "Adjustment cost and incentives to work: Evidence from a disability insurance program," Journal of Public Economics, Elsevier, volume 188, issue C, DOI: 10.1016/j.jpubeco.2020.104223.
• Sayag, Doron & Zussman, Noam, 2020, "Who benefits from rental assistance? Evidence from a natural experiment," Regional Science and Urban Economics, Elsevier, volume 80, issue C, DOI: 10.1016/j.regsciurbeco.2018.09.002.
• Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020, "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105181, Mar.
• Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020, "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105864, Aug.
• Carozzi, Felipe & Hilber, Christian A. L. & Yu, Xiaolun, 2020, "On the economic impacts of mortgage credit expansion policies: evidence from Help to Buy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108422, Mar.
• Sara Torregrosa-Hetland, 2020, "Inequality in tax evasion: the case of the Spanish income tax," Applied Economic Analysis, Emerald Group Publishing Limited, volume 28, issue 83, pages 89-109, March, DOI: 10.1108/AEA-01-2020-0007.
• Amarjyoti Mahanta & Bodhisattva Sengupta, 2020, "Price stabilization or income support? Preferences and cost of programmes," Indian Growth and Development Review, Emerald Group Publishing Limited, volume 13, issue 3, pages 629-640, March, DOI: 10.1108/IGDR-06-2019-0064.
• Saeed Solaymani, 2020, "Assessing the economic and social impacts of fiscal policies," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 3, pages 671-694, March, DOI: 10.1108/JES-09-2018-0334.
• Gede Adi Yuniarta & I. Gusti Ayu Purnamawati, 2020, "Spiritual, psychological and social dimensions of taxpayers compliance," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 3, pages 995-1007, June, DOI: 10.1108/JFC-03-2020-0045.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Pablo Adrian Garlati-Bertoldi, 2020, "Payroll Taxes, Social Security, and Informality: The 2012 Tax Reform in Colombia," Research in Labor Economics, Emerald Group Publishing Limited, "Change at Home, in the Labor Market, and On the Job", DOI: 10.1108/S0147-912120200000048005.
• Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020, "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 580-605.
• Valentinova Tasseva, Iva & Brewer, Mike, 2020, "Did the UK policy response to Covid-19 protect household incomes?," Centre for Microsimulation and Policy Analysis Working Paper Series, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research, number CEMPA6/20, Jun.
• Varga, Janos & Christl, Michael & De Poli, Silvia, 2020, "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM1/20, Feb.
• Valentinova Tasseva, Iva & Brewer, Mike, 2020, "Did the UK policy response to Covid-19 protect household incomes?," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM12/20, Jun.
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• Maria Arvaniti & Tomas Sjögren, 2020, "Temptation in Consumption and Optimal Redistributive Taxation," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 20/339, Jul.
• Karolina Gralek & Silvia De Poli & Philipp Pfeiffer & Sara Riscado & Wouter van der Wielen, 2020, "Labour Tax Shift in Slovenia: Effects on Growth, Equality and Labour Supply," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 057, Sep.
• Nicola Branzoli & Elena Pisano & Ernesto Zangari & Giovanna Messina & Giacomo Ricotti, 2020, "The taxation of savings: The Italian system and international comparison," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2020, issue 1, pages 7-54.
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• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz-Pardo, 2020, "Wage Risk and Government and Spousal Insurance," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 44, Dec, DOI: 10.21034/iwp.44.
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• Hansson, Åsa, 2020, "Have You Benefited from the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes," Working Paper Series, Research Institute of Industrial Economics, number 1375, Dec.
• Hansson, Åsa, 2020, "Have You Benefited From the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes," Working Papers, Lund University, Department of Economics, number 2020:25, Dec.
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• 森川, 正之, 2020, "新型コロナの影響と政策対応への認識 : 個人サーベイに基づく観察," SSPJ Discussion Paper Series, Service Sector Productivity in Japan: Determinants and Policies, Institute of Economic Research, Hitotsubashi University, number DP20-005, Jul.
• Jacob Bastian, 2020, "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," Working Papers, Human Capital and Economic Opportunity Working Group, number 2020-077, Oct.
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• Bruckmeier, Kerstin & Peichl, Andreas & Popp, Martin & Wiemers, Jürgen & Wollmershäuser, Timo, 2020, "Distributional Effects of Macroeconomic Shocks in Real-Time: A Novel Method Applied to the Covid-19 Crisis in Germany," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 202036, Dec.
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• Michael Christl & Andrea Papini & Alberto Tumino, 2020, "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2020-09, Oct.
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• ISLAM Nizamul & DOORLEY Karina & FLOOD Lennart, 2020, "Making the switch from joint to individual taxation in Luxembourg. Cost, behavioural response and welfare effects," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2020-05, May.
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